Adam, 22 years old, graduated from McMaster University in Hamilton Ontario in the spring of 2015. While he was a student at McMaster he also worked as a pizza delivery boy to support himself. Immediately after graduation he worked for a temp agency in Hamilton Ontario for 4 months until September 2015. He moved to Calgary Alberta at the end of September and started his dream job in TD Bank on October 1st. He worked at TD Bank in downtown Calgary for the rest of the year. It's February 2016 and Adam would like to file his taxes for 2015. To which province should Adam pay his provincial tax? Ontario - Because that's where he studied and worked for most of the year. Both Ontario and Alberta, according to the percentage of time he spent in each province. OThe province in which he made the most money that year. OAlberta, because that's where he resided on December 31st, 2015.

Adam, 22 years old, graduated from McMaster University in Hamilton Ontario in the spring of 2015. While he was a student at McMaster he also worked as a pizza delivery boy to support himself. Immediately after graduation he worked for a temp agency in Hamilton Ontario for 4 months until September 2015. He moved to Calgary Alberta at the end of September and started his dream job in TD Bank on October 1st. He worked at TD Bank in downtown Calgary for the rest of the year. It's February 2016 and Adam would like to file his taxes for 2015. To which province should Adam pay his provincial tax? Ontario - Because that's where he studied and worked for most of the year. Both Ontario and Alberta, according to the percentage of time he spent in each province. The province in which he made the most money that year. Alberta, because that's where he resided on December 31st, 2015